(1) The Soldiers and Sailors Civil Relief Act of 1940 exempts house trailers owned by nonresident military personnel from the excise tax imposed by RCW 82.50.020. (2) The Soldiers and Sailors Civil Relief Act does not exempt the house trailer of nonresident military personnel from the license fee requirement of RCW 46.16.010, et seq. when the house trailer is moved over and along the public highways of this state.
Section 574, 50 United States Code Annot. (Soldiers' and Sailors' Civil Relief Act of 1940), exempts all nonresident military personnel stationed in Washington from the obligation of paying the motor vehicle excise tax required by chapter 199, Laws of 1963 (chapter 82.44 RCW) provided they pay all motor vehicle or excise taxes and fees required by the state of their residence or domicile. However, nonresident servicemen who wish to license their vehicles in this state must pay the license fees and excise taxes prescribed by law.
Operators of mechanical gambling devices known as "The Clock" are subject to a tax at the rate of 40% of the gross operating income pursuant to chapter 82.28 RCW.
(1) and (2). Under the soldiers and sailors civil relief act as recently construed by the United States supreme court, nonresident military personnel stationed in Washington can either license their motor vehicles and house trailers in their home state or license such vehicles in Washington without having to pay the excise tax imposed upon residents of this state by chapter 82.44 RCW and chapter 82.50 RCW. (3) The department of motor vehicles may, upon receipt of a proper application and proof, make refunds to nonresident servicemen who have under a mistake of law paid the motor vehicle excise tax in licensing automobiles in this state, provided the claim for refund is made within a period of two years from the date of payment.
Under § 19, chapter 139, Laws of 1955, all house trailers as defined in the act are taxable for the last half of the calendar year of 1955, and the proviso in § 19 does not limit the section in its application.
Nonresident military personnel are exempt from the state's house trailer excise tax by virtue of the Federal Soldiers' and Sailors' Civil Relief Act.